Lighthouse Company pays their employees biweekly. The manager, Teddy Bearheart, did not know how to calculate Employment Insurance or Canada Pension Plan premiums but provided the table below. The company matches the health insurance premiums by a factor of 2.3 times. Employee Gross Pay YTD Earnings Income taxes Health Insurance Premiums Sandeep Patel S536.00 $12,538.00 $ 109.00 $ 26.00 Mary Lee $ 581.00 $10,370.00 $ 81.00 $ 26.00 Darshan Kaur $ 902.00 $15,552.00 $ 115.00 $ 38.00 Sarah James $1,496.00 $34,712.00 $ 455.00 $ 26.00 Totals: $3,515.00 $73,172.00 $ 760.00 $ 116.00 CPP Rate: El Rate: 5.95% 1.58% Max earnings: $ Max earnings: $ 65,700 61,300 $3,500 CPP Exempt: REQUIRED: Calculate the amount of EI, CPP, taxes, health premiums and net pay for all employees. Prepare the general journal entry to record the September 16, 2023, payroll including employer amounts. (14 marks)